For 99% of listeners using Bluetooth headphones (AAC or SBC codec), the Bluetooth connection itself re-compresses the audio. A 320 kbps MP3 is perfectly transparent over Bluetooth. A FLAC file is wasted.
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Many websites claim to offer "top 320 kbps" but actually provide a 128 kbps file that was transcoded (converted) back to 320 kbps. How to spot a fake: For 99% of listeners using Bluetooth headphones (AAC